TERMIUM Plus®

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DIVIDENDE NON DETERMINE [1 record]

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Record 1 2015-09-09

English

Subject field(s)
  • Stock Exchange
  • Investment
CONT

In conjunction with the proposed reduction in the small business tax rate, Budget 2015 also proposes to adjust the gross-up factor and DTC [dividend tax credit] rate applicable to non-eligible dividends (generally dividends distributed from corporate income taxed at the small business tax rate).

French

Domaine(s)
  • Bourse
  • Investissements et placements
CONT

Parallèlement à la baisse du taux d’imposition des petites entreprises, le budget de 2015 propose également de rajuster le facteur de majoration et le taux du CID [crédit d'impôt pour les dividendes] qui s’appliquent aux dividendes non déterminés (s’agissant généralement de dividendes distribués à partir des bénéfices qui sont imposés au taux d’imposition des petites entreprises).

Spanish

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